https://www.taxtmi.com/forum/issue?id=119366 GST attaches where any payment to a builder is received before issuance of the completion certificate or first occupation; Schedule II para 5(b) excludes exemption unless the entire consideration is received only after OC or first occupation, so even minimal pre OC payments render construction service taxable. Analysis depends on the sale agreement date and precise timing of advances and instalments relative to OC. en-us Thu, 17 Oct 2024 18:12:50 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119366 GST attaches where any payment to a builder is received before issuance of the completion certificate or first occupation; Schedule II para 5(b) excludes exemption unless the entire consideration is received only after OC or first occupation, so even minimal pre OC payments render construction service taxable. Analysis depends on the sale agreement date and precise timing of advances and instalments relative to OC. Discussion-Forum GST Thu, 17 Oct 2024 18:12:50 +0530 https://www.taxtmi.com/forum/issue?id=119366